﻿6 BULLETIN 1150, U. S. DEPARTMENT OF AGRICULTURE. 



Full instructions should be given regarding the disposition of the 

 returns, prorating, and the method of handling the live stock. If 

 the commission firm is to prorate the home expenses also, the rates 

 or amounts of the different items should be recorded in the blanks 

 provided for this purpose in the upper right-hand corner of the 

 form. Much confusion in prorating can be avoided by filling out 

 the manifest carefully and completely. 



This completes the record work involved in receiving the live stock 

 and loading it into the car. The results of the sale are necessary be- 

 fore the next step can be taken, which consists of prorating the 

 returns. 



PRORATING SHEET. 



It is assumed that for shipment No. Ill the manager is to do the 

 prorating. The manifest and the account sales received from the 

 commission firm furnish all the information needed in connection 

 with the distribution of the returns. It is assumed that the account 

 sales shown on this page was received as a result of the sale of the 

 live stock included in shipment No. 111. Figure 3 represents the 

 prorating sheet (Form No. 3) as it appears after the returns have 

 been prorated. The steps followed in arriving at the figures given 

 on the prorating sheet are presented on pages 38, 39, 40. 



[Account Sales for shipment No. 111.] 



Cooperative Commission Co., Union Stock Yards, Chicago, Nov. 2, 1921. 



Sold for the Account of the Brookridge Cooperative Shipping Association, 



Brookridge, Iowa. 



Buyer. 



Armour. 

 Swift.... 



Armour. 



Head. 



Kind. 



30 



Hogs 



25 



...do 



6 



Packers. 



Weight. 



6,315 

 7,720 



1,870 



15,905 



I. C. 14980, 17.00C pounds © 40$ $68.00 



Switching 3. 00 



War tax 2.04 



Total 73.04 



Mark. 



I.R.S... 

 I Back.. 

 f4I.R. S. 

 [2 1 Back. 



Dockage. 



Sows. Stags 



Price. 



10.00 

 9.80 



9.00 



Amount. 



$631.50 

 756.56 



168.30 



1, 556. 36 



Freight $73.04 



Yardage61, @ 12$ 7.32 



Insurance 07 



Feed— 5 bu. corn 5.00 



Inspection 20 



Commission 18. 00 103. 63 



Net proceeds 1, 452. 73 



Note. — It will be noted that the weights shown here vary from those used in making up the prorate 

 sheet (fig. 3). For explanation see note on page 39. 



MEMBER'S STATEMENT. 



When the calculations on the prorating sheet have been verified, 

 statements and checks may be issued to the shippers. Form No. 4 is 

 designed to be used for this purpose. The member's statement shows 

 the details of the settlement with each shipper as calculated on the 

 prorating sheet. The vouchers are issued in duplicate and are num- 

 bered consecutively. The statement bears the same number as the 

 attached check, which number is inserted in the " check number " 



